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Perpetual inventory using FIFO The following units of a particular item were available for sale during the calendar year: The firm maintains a perpetual inventory system. Determine the cost of goods sold for each sale and the inventory balance after each sale method. Present the data in the form illustrated in Exhibit 3. Under FIFO, If units are in inventory at two different costs, enter the units wit the Cost of Goods Sold Unit Cost column and in the Inventory Unit Cost column. The firm maintains a perpetual inventory system. Determine the cost of goods sold for each sale and the inventory balance after each sale, a: method. Present the data in the form illustrated in Exhlbit 3. Under FIFO, If units are in inventory at two different costs, enter the units with the Cost of Goods Sold Unit Cost column and in the Inventory Unit Cost column. st of goods sold for each sale and the inventory balance after each sale, assuming the first-in, first-out FIFO, if units are in inventory at two different costs, enter the units with the LOWER unit cost first in Cost column